Ind. Code § 6-8.1-10-7

Current through P.L. 171-2024

Section 6-8.1-10-7 - Maximum and minimum penalties

Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5).

IC 6-8.1-10-7

As added by Acts1980 , P.L. 61, SEC.1. Amended by P.L. 383-1987 (ss), SEC.2; P.L. 1-1991, SEC.72; P.L. 71-1993, SEC.27.